The purpose of this legislation is to amend the tax code to extend the child tax credit to families who experience a stillbirth. This change aims to provide financial support and recognition to parents who go through the emotional and difficult experience of losing a child before birth. The key provisions of this legislation include defining a stillbirth as the loss of an unborn child after 20 weeks of pregnancy. It allows parents to claim the child tax credit for a stillborn child as if the child had been born alive.